Phase/Mamiya units historically shipped with acetate masks, but for the last few years most kinds of kits were delivered with etched glass.
But the question is becoming kinda moot as only 2 of the 8 "current" phase one models are less than full frame (p40+ and IQ140). The rest are full frame, 100% viewfinder coverage, and do not require a mask (65+, IQ160, IQ180, IQ260, IQ280, and IQ260 achromatic).